Transfer Pricing in International Tax (LAWS6123)
UNIT OF STUDY
The unit examines transfer pricing law and practice in Australia and globally. Transfer pricing continues to be rated by tax directors as the number one international tax issue they face. The release of the revised OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in 2010 and the ongoing projects, the rewrite of the Australian transfer pricing legislation, and the substantial transfer pricing rulings program of the Australian Taxation Office, have together significantly increased the international and Australian materials available on the law and practice in transfer pricing. Students will gain an understanding of the policy, and detailed application of transfer pricing rules within Australia and an understanding of the international framework.
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Further unit of study information
Apr 30, May 1, 2 & 5, 6 (9-3.30)
3000wd assignment (30%) and 2hr exam (70%)
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